CODE OF VIRGINIA AUDITOR TO DEVISE SYSTEM OF BOOKKEEPING AND ACCOUNTING (§ 15.2-2509) The Auditor of Public Accounts shall devise a system of bookkeeping and accounting for use by local governments and others pursuant to § 30-137. HISTORY: Code 1950, § 15-579; 1959, Ex. Sess., c. 69; 1962, c. 623, § 15.1-164; 1968, c. 602; 1997, c. 587.